US: Elective Pass-Through Entity Tax

www.wolterskluwer.com/en/expert-insights/whole-ball-of-tax-elective-pass-through-entity-tax

See also:
www.fticonsulting.com/insights/articles/guide-new-schedule-k-2-k-3-pass-through-entities

Update:
www.bhfs.com/insights/alerts-articles/2024/the-199-abc-s-how-to-protect-the-provision-saving-pass-throughs#page=1